1

KENT COUNTY

PLAYING FIELDS

ASSOCIATION

89th ANNUAL REPORT

AND ACCOUNTS

for the year ended 31st December 2015

Registered Charity 302907

Dear Sir/ Madam,

Notice is hereby given that the Eighty-Ninth Annual General Meeting of the Kent County Playing Fields

Association will be held at Aylesford Bulls Rugby Club - Jack Williams Ground, Hall Road, Aylesford

ME20 7DS on Wednesday 18th May 2016, commencing at 7.00 pm. to which you are invited. A copy of the

Annual Report is available from Cantium Lodge on request or can be viewed on our own website –

www.kentpfa.org.uk

A G E N D A

1. Welcome by the Chairman.

2. Apologies for absence.

3. To confirm the Minutes of the 88th Annual General Meeting.

4. To consider and approve the 89th Annual Report.

5. To consider and approve the Accounts and Balance Sheet for the year ended 31st

December 2015.

6. To elect the Members to serve on the Management Committee:

7. a) President of the Management Committee –Propose Mr Robert Horner.(2 year term)

b) Vice Chairman of the Management Committee Propose Richard Young. (2 year term).

c) Members of the Association ( 1 year term): The current members are, Richard T.Maylam , Andy

Griffith, Cheng Wong , John Knott.

8. To elect the members to serve on the Golf Committee.

The current members are Shirley Daniel, Ken Daniel, Rai Janz, Cheng Wong & Elaine Coomber.

9. Appointment of Accountants: MHA MacIntyre Hudson.

10. To determine the rates of annual subscription.

11. Approval of Charity Commission’s guidelines re valuation of Cantium Lodge by authorised Chartered

Surveyor.

12. Any other business for referral to the Management Committee.

Presentation of the Edwin Boorman and Hawkes Awards.

By Order of the Management Committee.

Paul Peacock

Secretary

5th May 2016

OBJECT OF THE ASSOCIATION

The Kent County Playing Fields Association is a registered charity and is affiliated to the National Playing

Fields Association.

The Association is governed by the Rules, amended in April 2013.

The Object of the Association is to ensure that there are adequate facilities for recreation in every city, town

and village in Kent and, to fulfil this Object, to encourage the provision, improvement, retention and use of

playing fields, children’s playgrounds and other recreational centres.

Supporting the Association

The Association has a strong membership that is committed

to achieving its Object.

The extent to which the Association is able to assist with the

achievement of its Object, however, is dependent

upon the level of financial assistance it receives year-on-year.

If you would like to support the Association, Gift Aid and

membership forms have been reproduced at the end of the

Annual Report for completion and return to the office.

A complete list of Members may be obtained on application to

The Secretary, Cantium Lodge, Terrace Road, Maidstone,

Kent ME16 8HU. Telephone: 01622 753960.

E-mail: kcpfa@hotmail.co.uk

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The Chairman’s Report.

This report covers the 2015 calendar year, which sadly began with the tragic death of Malcolm Hawkes, one

of our Trustees, on 3rd

February. My predecessor Robert Horner paid tribute to Malcolm in his report last

year; Malcolm is still sorely missed by KCPFA colleagues but we continue to be inspired by his example of

commitment to the Association and by the many constructive ideas he provided. We are especially grateful

to Malcolm’s widow, Pauline, who designated the Association as the recipient of donations given in

Malcolm’s memory. Pauline also accompanied our Secretary Paul Peacock and Cheng Wong on their boot

fair safari, which was a successful fundraising venture for the KCPFA.

During 2015, agreement was reached with the Association of Men of Kent and Kentish Men to sell Cantium

Lodge, home to both Associations for many years. When the sale is completed, the proceeds will further

consolidate the KCPFA’s financial position and enable us to increase the amount of money that we donate in

accordance with our charitable objectives.

The year also included preparatory work for the Association’s ninetieth anniversary in 2016, which will be

celebrated with a dinner at the London Beach Hotel on Friday 17th June. In this and many other endeavours,

our Secretary Paul Peacock has taken the lead and his hard work has paved the way for what will surely be a

special event in the history of KCPFA.

Following the 2015 Annual General Meeting, held at the Kent Scouts Activity Centre, Lower Grange Farm,

Grange Lane, Sandling, Maidstone, the Management Committee meetings of the KSPFA have been held at

the same venue. We have been delighted to welcome to the Committee John Knott, a long term supporter of

the Charity, and Steve Farr, who has an impressive track record in rugby in the county

Grants, Loans and Awards:

By way of grants, loans and awards, the KCPFA has continued to fulfil its charitable objectives. In some

ways, the Association’s title has become a misnomer, as there has been an increased focus on providing

financial support to young people in their sporting endeavours. Nevertheless, loans continue to be available

to assist with the purchase, layout and extension of playing fields and the provision, the modernisation and

adaptation of children’s playgrounds, clubhouses, sports halls and other recreational facilities. The maximum

loan offered, over a five year period, is £25,000, or 80% of the cost of the project, whichever is the lesser

amount. Grant aid is available to parish councils and voluntary organisations towards the cost of providing

children’s recreational facilities only. The maximum grant is £1,000, and will be payable upon completion

and inspection of the project and the submission of receipted accounts.

As far as grants to young people are concerned, the following are available:

The Virgo Awards, established in memory of the late Ernest Virgo, a former President and great

supporter of the Association, are open to young cricketers to assist with their training, coaching etc up to

£300 in any one year.

The Ivy Hawkes Memorial Fund: awards from this Fund provide financial assistance for young

sportsmen and women in Kent between the ages of 12 and 20. The maximum award is limited to £300.

The Stanley Blow and Olly Kverndal Awards: established in memory of two former Chairmen of the

Association, these provide grant aid of up to £300 for new projects being organized by clubs and

organizations for the sporting benefit of young people aged between 10 and 16. Applications are

considered in March/April of each year for presentation at the forthcoming AGM.

Via these funds, a significant number of grants were awarded to young people participating in a wide variety

of sports; it is a real source of pleasure to the Association to be able to support them and to learn of their

dedication and excellence.

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Cecil Leitch Five Club Competition

Yet again, Richard Young and his Golf Committee delivered a very successful competition, at Gillingham

Golf Club on Monday 8th June. The competition had original entrees of over 2,140 players producing 92

finalists on the day from 90 golf clubs.

The Women’s winner was Sandra Stronach of Dartford Golf Club off a handicap of 29 who won after a

count back with two other players achieving the same score of 38 points. Mary Bell of Nizels Golf Club off a

handicap of 8 finished second and Hilary Shields of Wilderness Golf Club off a handicap of 25 finished

third. Lorraine Townsend of Boughton Golf Club won Nearest the Pin and Georgina Venus of West Malling

won the Women’s Longest Drive.

The Men’s Competition was won by Scott Woolford of Marriot Tudor Park Golf Club, off a handicap of 12

with 37 points, again after a count back with Tim Wilcox of Cherry Lodge Golf Club off a handicap of 12

finishing second. Third place, with 36 points, off a handicap of 9, was Martin Salmon of Gillingham Golf

Club. Nearest the Pin was won by Scott Whyte of Knowle Park Golf Club and Longest Drive was won by

Michael Wilson of Sidcup Golf Club.

In addition to trophies being awarded, both winners received a week’s accommodation in a luxury villa in

Marbella, Spain situated at the splendid Guadlamina Golf Course. Both winners are scheduled to take their

holidays in May 2016.

The Charity would like to thank Gillingham Golf Club for allowing us to use their facilities, to their

members and to all officials, caterers and bar staff and especially the grounds staff who presented the course

in fabulous condition. This year’s competition will be held at the renowned Sundridge Park Golf Club on

Wednesday 15th June 2016.

Annual Council Meeting

A highly successful Annual Council Meeting was held at Sevenoaks Rugby Club on 30

th October 2015. The

representatives of several local authorities and sports clubs were given an insight into the planning of the

Rugby World Cup and its legacy by Roger Clarke, RFU Executive Member and Chairman of the World Cup

Legacy Group for the South East. Councillor Philip McCarvey, Chairman of Sevenoaks Rugby Club, gave

an amusing summary of his sporting achievements and our Secretary, Paul Peacock, provided a detailed

update on the Association’s affairs. We were delighted to be joined by several young people and their

parents, who were present to receive awards from the Association.

Groundsman of the Year Awards

The Association again sponsored the Groundsman of the Year Awards in 2015. Presentations were made at

the Kent & Sussex Courier & Sevenoaks Chronicle Sports Awards at the Assembly Hall, Tunbridge Wells,

with some 350 people in attendance. The winners were John Woodhams of Platt Cricket Club and Keith

Russell at Kemsing Cricket Club.

Donations The Association is most grateful to all those who have made donations to it during the course of 2015; their

support is greatly appreciated. The assistance that the KCPFA is able to provide to young people in particular

is greatly enhanced by this support.

Income

Donations; The Association is most grateful to all of those who have made donations to it during the course

of 2014, and wishes to record its appreciation to Mr R.Corben (Cobtree Charity Trust), Countess

Mountbatten of Burma Trust, Sir Charles Jessel, North Foreland Golf Club(Ladies),Kent County Ladies Golf

Association, Kent County Golf Union, Hartley Country Club (Ladies Bowls Section),Mrs Pauline Hawkes,

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Mr.K.C.Wong,MissA.M.Backhouse,Mrs.SaraDawnBailey,Mr.R.S.Borner,Mr.R.L.Steele,S.W.L.Brice,Mr

C.Dyer,Mr.R.W.Edelsten,NinaEdgar,Mr.B.Heyes,Mr.R.Janz,Mrs.B.Kverndal,Jennifer Stark-Duce,

Mrs P.A.Lippiatt,Major Gen.R.W.L McAlister,Mr N.Miskin, Mr.R.Moon,Mrs M.Nash,Mr P.Newman;Mrs

V.Rees,Mrs H.Skellorn,Mr R.K.Steele,Mr C.Stevens,Mr R.T.Maylam, Frederic Bistro,Mr Steve O’Rourke

(SO Hairdressing),Mr R.Young, Sir Jonathan Benn ,Mr D.Byford (Express Autos) Mr R.K.Todd, the late Mr

Brian George Swoffer, Mr & Mrs Peter Robinson, Mr Robert Horner, Gabriel Chemie Ltd. Mr Philip

Harding, Kent Schools Football Association, Mr J.Brazier TD, MP. Mr. Graham Stocker, Mr. P.A.Virgo

Mrs. Jenny Wood. Both our donors and our members may rest assured that their donations will be used

prudently and wisely in fulfilling the aims and objectives of this Association.

The Trustees have paid due regard to the guidance on public benefit published by the Charity Commission

when reviewing the aims and objectives of the Association and in planning future activities. The Trustees

believe that the activities undertaken in the year for achieving the objectives of the Association have met the

public benefit requirement.

Membership

The membership of the Association as at 31st

December 2015 was 458 made up as follows:

Life members: 22

Benefactor members: 0

Annual Members: Individuals: 30 Clubs: 268

Parish Councils 98 Schools 1

Corporate: 7

Gift Aid: 32

Summary Finally, but most importantly, I am most grateful to all those who enable the Association to continue to

provide the services for which it was established. During my first year as Chairman, I have particularly

appreciated the support and wise counsel of the members of the Management Committee who have again

given freely of their time and expertise. Similarly, the efforts of the Golf Committee have again been most

productive. Our Secretary, Paul Peacock, has had the additional responsibilities of overseeing the sale of

Cantium Lodge and preparing for the 90th Anniversary celebrations, and his unstinting efforts on behalf of

the KCPFA deserve our gratitude.

Phil Harding May 2016

Financial Report

The accounts for 2015 remain consistent with a marginal decrease in overall income due chiefly to a

reduction in subscription ,and lower income from loans. Subscription income for 2015 at £6, 572 compared

to 2014 £8,678 down -24% was disappointing but does not present a clear picture. The Kent Rugby Union

and part of our Kent Cricket subscriptions, a further £862.50 although due in 2015 was not received until the

early part of this year. When this is placed in context the reduction is reduced to -14.3%, still a significant

decrease in membership numbers explained by a fall in cricket club membership given changes made to

subscription grades by Kent Cricket and a slight fall in the number of Parish Councils. Donations remain

similar to the previous year however interest on investments was sharply higher at £6,304 a 21% increase on

2014( £5,179). Overall expenditure was higher at £36,995 compared to £33,775 explained largely by the

installation of our new website, higher conference attendance costs, legal fees and accountants costs. Total

funds have risen by 4.9% from £259,807 to £272,559 due to unrealised gains on investments and a

revaluation of Cantium Lodge. The outlook remains uncertain for 2016 with volatile stock markets and low

interest rate environment, that look set to remain so. Our own efforts to raise subscription and other sources

of funds may however prove to be beneficial in this our 90th anniversary year.

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Patron: W.L.Cockcroft DL FRICS MCMI

OFFICERS:

President Robert W.Horner

Vice-President Helen Skellorn 12 Primrose Terrace, Shrubbery Road, Gravesend, Kent

DA12 1JN

Chairman Philip John Harding 6 Chestnut Road, Elmsvale, Dover Kent CT17 9PY

Vice-Chairman Mr Richard Young, I Nunnery Fields, Canterbury,Kent CT1 3JN

Golf Committee

Chairman Richard Young, 1 Nunnery Fields, Canterbury, Kent CT1 3JN

------------------------------------------------------------------------------

Custodial Trustees William Jack Lemay, Richard T.Maylam, Steve.Farr, Andy Griffiths.

Secretary/Treasurer Paul Peacock, Cantium Lodge, Terrace Road, Maidstone,

Kent ME16 8HU. Telephone: 01622 753960

Registered Acco0untants MHA MacIntyre Hudson Victoria Court, 17 -21 Ashford Road, Maidstone

Kent ME14 5FA

Bankers National Westminster Bank plc, 3 High Street, Maidstone, Kent

ME14 1XU

COMMITTEE AND COUNCIL MEMBERSHIP

The Management Committee (whose members serve as Trustees of the Association)

- Chairman: Philip John Harding

The Association’s Officers: (as detailed on Pages 6-9 of this Annual Report)

Elected Members: A.Griffiths , R T Maylam, S.Farr, J.T.Knott, K.C.Wong.

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The Council – Chairman Philip John Harding, Vice-Chairman Richard Young,

Treasurer-Vacant

Elected Members: J. D. Ellis, Kent County Bowling Association, 11 School Lane, Blean, Canterbury,

Kent CT2 9JA

C.Boswell, President Kent Football Association, Invicta House Cobdown Park,

Ditton Maidstone ME20 6DQ

R .Young, Kent County Golf Union, 1 Nunnery Fields, Canterbury, Kent

CT1 3JN A.Griffith, Community Cricket Manager West & Met. Kent, KCB Development

Office, Old Dover Road, Canterbury CT1 3NZ

G.Stephenson, Kent Lawn Tennis Association 42 Madeira Avenue, Bromley, Kent

BR1 4AY

The Golf Committee - Chairman: Richard Young Elected Members: K. Daniel, Mrs. S. Daniel, K.C.Wong, R. Janz, E. Coomber

Ex-Officio Members: The Association’s Officers

The Association’s Officers, the Custodial Trustees, District Representatives and

representatives of local authorities, whilst holding office.

DISTRICT REPRESENTATIVES

Bexley Mr. A. Griffiths, 3 Middlesex Road, Maidstone Kent ME15 7PJ.

Canterbury Mr. R. Young, 1 Nunnery Fields, Canterbury, Kent CT1 3JN.

Dartford Mrs. J. Wood, 60 Ediva Road, Meopham, Kent DA13 0ND.

Dover Mr. P. Harding, 6 Chestnut Road, Dover, Kent CT17 9PY.

Gillingham Mr. K. C. Wong, 28 Watling Street, Gillingham, Kent ME7 2YH.

Gravesham Mrs. Skellorn, 12 Primrose Terrace Shrubbery Road , Gravesend Kent DA12 1JN.

Maidstone South Mr. A. Levick, 1 Rose Court, Vanity Lane, Linton, Maidstone, Kent ME17 4BP.

Medway North Mr M.S.Hawkes , Runsell Grange Yelsted Lane, Boxley Maidstone Kent ME14

3EJ (Until 3rd

February 2015)

Medway South Mr M.Bell, 68 Kingfisher Drive. Princes Park, Chartham, Kent ME5 7NY (Until

4th April 2015)

Sevenoaks Mr. R. W. Horner, Linden Lea, Greenhill Road, Otford, Sevenoaks, Kent TN14

5RR

Shepway North Mr Peter Sumpter, 20 Hasborough Road, Folkestone Kent TN14 5RR (Until 15th

April 2015)

Swale and Sheppey Vacant

East and West

Swale Central Mr. J.Thatcher, 3 Barler Place,Queenborough,Sittingbourne, Kent ME11 5BX

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Thanet Vacant

Tonbridge &Malling Mr. Steve Farr, 14 Sheffield Road, Southborough, Tunbridge Wells Kent TN4

OPD

Tunbridge Wells Mr. P. French, 31 Bounds Oak Way, Southborough, Kent TN4 OTW

REPRESENTATIVES OF LOCAL AUTHORITIES

Kent County Council Cllr.Andrew Wickham, Pevington Farm, Egerton Road, Pluckley Kent TN27 0PF

Ashford Cllr.J.E Blandford, 25 Westfields Pluckley, Ashford, Kent TN27 0PW

Canterbury Cllr. P. Todd, 60 Sherwood Drive, Whitstable, Kent CT5 4PH

Dartford Cllr. P.Thurlow,32 Cedar Drive, Sutton at Hone, Dartford, Kent DA4 9EN

Dover Cllr. Pauline Beresford, 5Minnis Terrace, Crabble Avenue, Dover, Kent CT17 0JF

Gravesham Cllr. Alan Ridgers, 10 Chaucer Road, Northfleet, Kent DA11 8EP

Hythe & New Romney Vacant

Lydd Town Council Cllr. Barbara Walsh, 60 The Derrings, Lydd, Romney Marsh Kent TN29 9BN

Maidstone Cllr.David Naghi, 19 Mote Avenue, Maidstone, Kent ME15 7SU.

Medway Cllr. Rupert Turpin, 30 Purbeck Road, Chatham, Kent ME4 6ED.

Sevenoaks Cllr.Abraham, Sevenoaks District Council Argyle Road, Kent TN13 1HG

Shepway Cllr. Michael Lyons, Cragside, 67 Turnpike Hill, Hythe Kent CT21 4SE

Swale Vacant

Tonbridge &Malling Cllr. M. Heslop 37 Pembury Road, Tonbridge, Kent TN9 2JB

The competition results were:-

The Men’s Cup & 1st Prize

Winner: Scott Woolford Marriott Tudor Park Golf Club – handicap12 with 37 points

Runner up: Tim Wilcox Cherry Lodge G.C.(Handicap12) with 37 points.

Third: Martin Salmon Gillingham G.C.(Handicap 9) with 36 points.

Nearest the Pin: Scott Whyte of Knole Park G.C. on the 18th hole.

Longest Drive: Michael Wilson of Sidcup GC on the 13th hole

THE CECIL LEITCH FIVE CLUB GOLF COMPETITION - Richard Young

The result of our 2015 Competition, held at the splendid Gillingham Golf Club, was

excellent and we had entries from 40 men’s and 51 ladies’ clubs throughout Kent totalling

2125 players taking part in the preliminary rounds. A really wonderful achievement, and

very much appreciated by KCPFA. Our thanks to all at Gillingham GC for taking care of

us and all competitors during finals day.

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The Ladies’ Cup & 1st Prize

Winner: Sandra Stronach Dartford G.C. (Handicap 29) with 38 points.

Runner up: Mary Bell Nizels G.C.( Handicap 8) with 38 points.

Third: Hilary Shields Wildernesse G.C .(Handicap 25) with 38 points

Nearest the Pin: Lorraine Townsend of Boughton G.C. on the 18th hole.

Longest Drive: Georgina Venus of West Malling G.C. on the 13th hole.

The final in 2016, will be held at Sundridge Park Golf Club on Wednesday 15th June and we look forward to

another successful and pleasant day.

FINANCIAL ASSISTANCE - 2015

£

General Grants Paid:

St Margaret’s Crcket Club ( New netting)

City of Canterbury Handball Club (Equipment)

Wrotham Heath Golf Club Ltd( irrigation system)

Kent Schools Golf Association (Donation)

Casey Jazz Hamill ( Baton Twirling World Championships)

Grants Paid from the Hawkes Memorial Fund:

Matt Blandford (Athletics) 200

Matthew Day ( Football) 200

Ashleigh West (Atheltics) 200

Nicole Amos ( Golf) 200

Flynn Hope (Triathlon) 250

Simon Dacey (Fencing) 200

Oliver Robinson (Cricket) 200

Angharad Ward (Curling) 250

Annabelle Richards (Cricket) 200

Reyce Asesimba (Karate) 250

Kimura Shukokai Karate 500

Samuel Painter ( Triathlon) 200

Peter Buravytski (Gymnastics) 200

Jade Oni ( High Jump) 300

Rebecca Burford (Triathlon) 300

Hamish Reilly(Triathlon) 200

Rachel Ellerby (Cricket) 300

Georgina Kennedy (Squash) 300

4,450

1000

500

1000

300

100

2,900

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Grants Paid from the Ernest Virgo Memorial Fund:

Thomas Wooding – ECB Coaching

Harry Carter – Cricket Festival

Kai Appleby- Cricket Training

STATEMENT OF THE MANAGEMENT COMMITTEE’S RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2015

The Management Committee is responsible for preparing the Management Committee’s Report and the

financial statements in accordance with applicable law and United Kingdom Accounting Standards (United

Kingdom generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Management Committee to prepare

financial statements for each financial year which give a true and fair view of the state of affairs of the

Charity and of the incoming resources and application of resources of the charity for that period. In preparing

these financial statements, the Management Committee is required to:

* select suitable accounting policies and then apply them consistently;

* observe the methods and principles in the Charities SORP;

* make judgements and accounting estimates that are reasonable and prudent;

* prepare the financial statements on the going concern basis unless it is inappropriate to

presume that the charity will continue in operation.

The Management Committee is responsible for keeping proper accounting records that are sufficient to show

and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position

of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the

Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. It is also responsible

for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and

detection of fraud and other irregularities.

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2015

Independent Examiners Report to the Management Committee of Kent County Playing Fields

Association

I report on the financial statements of the charity for the year ended 31 December 2015 which are set out on

pages 4 to 16.

This report is made solely to the charity’s Management Committee, as a body, in accordance with section

145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been

undertaken so that I might state to the charity’s Management Committee those matters I am required to state

to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by

100

200

200

500

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law, I do not accept or assume responsibility to anyone other than the charity’s Management Committee as a

body, for my work or for this report.

Respective responsibilities of Management Committee and Examiner

The charity’s Management Committee are responsible for the preparation of the financial statements, and

they consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the

Act) and that an independent examination is needed.

It is my responsibility to:

examine the financial statements under section 145 of the Act;

follow the procedures laid down in the general Directions given by the Charity Commission under

section 145(5)(b) of the Act; and

state whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general directions given by the Charity

Commission. An examination includes a review of the accounting records kept by the charity and a

comparison of the financial statements presented with those records. It also includes consideration

of any unusual items or disclosures in the financial statements, and seeking explanations from you

as Management Committee concerning any such matters. The procedures undertaken do not provide

all the evidence that would be required in an audit, and consequently no opinion is given as to

whether the financial statements present a ‘true and fair view’ and the report is limited to those

matters set out in the statement below.

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INDEPENDENT EXAMINER’S REPORT (continued)

FOR THE YEAR ENDED 31 DECEMBER 2015

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 130 of the Act; and

to prepare financial statements which accord with the accounting records and comply with the

accounting requirements of the Act

Have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the

financial statements to be reached.

Signed:

C.G.Mills ACA Date: 7th July 2016

MHA MacIntyre Hudson

Chartered Accountants

Victoria Court

17-21 Ashford Road,

Maidstone,

Kent ME14 5FA

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STAEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2015

The notes on pages 16 to 24 form part of these financial statements.

Unrestricted

funds

£

2015

£

2014

£

INCOME AND ENDOWMENTS FROM:

Legacies

Annual subscriptions

3,000

6,572

3,000

6,572

-

8,678

Sale of goods - - 20

Five Club Golf Competition 6,895 6,895 7,570

Junior Competition - - 30

Donations, collecting boxes etc 5,514 5,514 5,864

Loan administration charges recovered 15 15 15

Interest on loans 2,040 2,040 3,100

Interest on investments 6,304 6,304 5,179

Interest on bank deposit account 21 21 15

Interest on Charities deposit fund 15 15 9

TOTAL

30,376

30,376

30,480

EXPENDEDITURE ON:

Grants to individuals

Grants to Institutions

4,550

3,300

4,550

3,300

4,355

2,700

Administrative Secretary’s Salary 21,785 21,785 21,726

Conference Expenditure 873 873 320

Rates, heating and insurance 1,612 1,612 1,600

Postage, telephone and travelling 1,573 1,573 1,560

Stationary and office expenses 771 771 823

Advertising 1,522 1,522 -

Cleaning and maintenance of premises 432 432 184

Audit fees 60 60 1,380

Sundries 332 332 485

Depreciation 87 87 105

Employment allowance (1,983) (1,983) (1,609)

Loss on disposal of fixed assets 11 11 144

Legal fees 630 630 -

Accountancy fees 1,440 1,440 -

TOTAL

36,995

36,995

33,773

Net gains/(losses) on investments 5,621 5,621 7,469

Net income/(expenditure) (998) (998) (4,176)

Net gains on revaluations of fixed assets 13,750 13,750 -

Net movement in funds 12,752 12,752 4,176

TOTAL FUNDS AT 1 JANUARY 2015 259,807 259,807 255,631

TOTAL FUNDS AT 31 DECEMBER 2015 272,559 272,559 259,807

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BALANCE SHEET – AS AT 31 DECEMBER 2015

The financial statements were approved by the management committee on May 2016 and signed on their

behalf, by:

P.J.Harding H Skellorn

Chairman Vice President

The notes on pages 16 to 24 form part of these financial statements.

2015

2014

Note

£

£

£

£

Fixed assets

Tangible assets 6

67,996

54,344

Investments 8

126,567

120,946

Programme related investments 7

24,440

50,035

Total Investments

151,007

170,981

219,009

225,325

Current assets

Debtors 9

1,213

451

Cash at bank and in hand

54,890

35,669

56,103

36,120

Creditors: amounts falling due

within one year

10

(2,547)

(1,638)

Net current assets

53,556

34,482

Net assets

272,559

259,807

Charity funds

Unrestricted funds 12

272,559

259,807

Total funds

272,559

259,807

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CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2015

2015 2014

Note £ £

Cash flows from operating activities

Net cash provided by operating activities 14 10,841 15,788

Cash flows from investing activities:

Dividends, interest and rents from investments 8,380 8,303

Purchase of property, plants and equipment - (350)

Purchase of investments - (40,000)

Net cash provided by/(used in) investing activities 8,380 (32,047)

Change in cash and cash equivalents in the year 15 19,221 (16,259)

Cash and cash equivalents brought forward 35,669 51,928

Cash and cash equivalents carried forward 15 54,890 35,669

The notes on pages 16 to 24 form part of these financial statements.

- 16 -

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2015

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention, with items recognised

at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial

statements have been prepared in accordance with the Statement of Recommended Practice:

Accounting and Reporting by Charities preparing their accounts in accordance with the Financial

Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and

Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and

the Charities Act 2011.

Information on the impact of first – adoption of FRS 102 is given in note 17.

The Association constitutes a public benefit entity as defined by FRS 102.

1.2 FUND ACCOUNTING

The funds of the Association are all unrestricted funds.

General funds are unrestricted funds which are available for use at the discretion of the Management

Committee in furtherance of the general objectives of the charity and which have not been designated

for other purposes. The Property Revaluation Reserve represents the increase in the value of the land

and buildings from its original cost.

Designated funds comprise unrestricted funds that have been set aside by the Management Committee

for particular purposes. There were three designated funds in the year as follows. The Virgo Awards

Appeal was set up to assist young cricketers with their sport. The Ivy Hawkes Awards Appeal was set

up to assist young sports men and women. The Edwin Boorman Fund was set to target new initiatives

that encourage sport and leisure participation for clubs in Kent with youngsters between the ages of ten

and eighteen years. Transfers are made to the designated funds when necessary as agreed by the

Trustees.

1.3 INCOME

All income is recognised once the charity has entitlement to the income, it is probable that the income

will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date which either: the charity is aware that probate

has been granted, the estate has been finalised and notification has been made by the executor(s) to the

Trust that a distribution will be made, or when a distribution is received from the estate .Receipt of a

legacy, in whole or part, is only considered probable when the amount can be measured reliably and the

charity has been notified of the executor’s intention to make a distribution. Where legacies have been

notified to the charity, or the charity is aware of the granting of probate, and the criteria for income

recognition have been met, then the legacy is treated as a contingent asset and disclosed if material.

Donations, subscriptions and similar income are accounted for on a receipts basis. Life membership

subscriptions are recognised in the year of receipt. Income tax recoverable in relation to donations

received under Gift Aid or deeds of covenant is recognised at time of the donation.

Other income is recognised in the period in which it is receivable and to the extent the goods have been

provided or on completion of the service.

- 17 -

Certain types of incoming resources are shown in the Statement of Financial Activities net of

expenditure as follows:

The gross income for the Five Club golf competition was £12,881 (2014 £12,865) and the gross

expenditure was £5,986 (2014 £5,295). 15% of the Administrative Secretary’s salary has been

apportioned to the Five Club golf competition to reflect the amount of time spent.

1.4 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to make payment to a third

party, it is probable that a settlement will be required and the amount of the obligation can be

measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and

governance costs are allocated to the applicable expenditure headings.

Grants payable are charged in the year when the offer is made except in those cases where the offer

is conditional, such grants being recognised as expenditure when the conditions attaching are

fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a

commitment, but not accrued as expenditure.

1.5 TANGIBLE FIXED ASSETS AND DEPRECIATION

Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is not on

freehold land. Depreciation on other tangible fixed assets is provided at rates calculated to write off

the cost or valuation of fixed assets, less their estimated residual value, over their expected useful

lives on the following basis:

Fixtures and fittings - 15% reducing balance basis

1.6 INVESTMENTS

Investments are a form of basic financial instrument and are initially recognised at their transaction

value and subsequently measured at their fair value as at the balance sheet date using the closing

quoted market price. The Statement of Financial Activities includes the net gains and losses arising

on revaluation and disposals throughout the year. Programme related investments are made in the

form of concessionary loans to third parties in order to advance the charitable purposes for the

benefit of the charity’s beneficiaries. These loans are initially measured at the amount paid with the

carrying amount adjusted in subsequent years to reflect repayments and any accrued interest and

adjusted if necessary for any impairment.

1.7 INTEREST RECEIVABLE

Interest on funds held on deposit is included when receivable and the amount can be measured

reliably by the charity; this is normally upon notification of the interest paid or payable by the

bank.

- 18 -

1.8 STOCKS

Stocks are valued at the lower of cost and net realisable value after making due allowance for

obsolete and slow ,moving stocks. Cost includes all direct costs and an appropriate proportion of

fixed and variable overheads.

1.9 DEBTORS

Trade and other debtors are recognised at the settlement amount after a trade discount offered.

Prepayments are valued at the amount repaid net of any trade discounts due.

1.10 CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short term highly liquid investments with a short

maturity of three months or less from the date of acquisition or opening of the deposit or

similar account.

1.11 CREDITORS AND PROVISIONS

Creditors and provisions are recognised where the charity has a present obligation resulting from a

past event that will probably result in the transfer of funds to a third party and the amount due to

settle the obligation can be measured or estimated reliably. Creditors and provisions are normally

recognised at their settlement amount after allowing for any trade discounts due.

1.12 FINANCIAL INSTRUMENTS

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial

instruments. Basic financial instruments are initially recognised at transaction value and

subsequently measured at their settlement value with the exception of bank loans which are

subsequently measured at amortised cost using the effective interest method

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted

funds

2015

Total

funds

2015

Total

funds

2014

£ £ £

Legacies 3,000 3000 -

In 2014, of the total income from donations and legacies, £ NIL was to unrestricted funds and £ NIL

was to restricted funds.

- 19 -

3. ANALYSIS OF GRANTS

Grants to

institutions

Grants to

individuals

Total Total

2015 2015 2015 2014

£ £ £ £

Grants, General 2,800 100 2,900 1,300

Grants, Virgo Awards - 500 500 550

Grants, Ivy Hawkes Awards 500 3,950 4,450 4,105

Grants, Stanley Blow Ole Kverndal

Awards - - - 1,100

Total 3,300 4,550 7,850 7,055

4. NET INCOMING RESOURCES/(RESOURCES EXPENDED)

This is stated after charging:

2015 2014

£ £

Depreciation of tangible fixed assets:

- owned by the charity 87 105

During the year, no Trustee received any remuneration or expenses (2014 - £NIL).

During the year, no Management Committee received any benefits in kind (2014 – £NIL).

During the year, no Management Committee received any reimbursement of expenses (2014 - £NIL).

5. COMMITMENTS

Total Total

2015 2014

At 31 December 2015 the charity had commitments as follows:

Commitments for grants from non-designated funds

Within one year - 1,000

There were commitments at 31 December 2015 for concessionary loans approved for which provision has

not been made in these accounts amounting to £40,000 (2014 £NIL). However, subsequent events reduced

the resultant loans to only £5,000 in total.

- 20 -

6. TANGIBLE FIXED ASSETS

COST OR VALUATION Freehold

property

Fixtures and

fittings Total

£ £ £ At 1 January 2015 53, 750 2,056 55,806

Disposals - (70) (70)

Revaluation surplus/(deficit) 13,750 - 13,750

31 December 2015 67,500 1,986 69,486

DEPRECIATION

At 1 January 2015 - 1,462 1,462

Charge for the year - 87 87

On disposals - (59) (59)

At 31 December 2015

- 1,490 1,490

NET BOOK VALUE

At 31 December 2015 67,500 496 67,996

At 31 December 2014 53,750 594 54,344

Included in land and buildings is freehold land at valuation of £67,500 (2014 - £53,750), (cost

£8,083(2014 - £8,083) which is not depreciated. The land and buildings were revalued by 2 independent

valuers at June 2015 and the lower of the two figures has been included in these accounts.

If the land and buildings had not been originally included at valuation they would have been included

under the historical cost convention at their original undepreciated cost of £8,083 on the basis that the

residual value of the land is greater than the original cost.

7. PROGRAMME RELATED INVESTMENTS

Loans

£

MARKET VALUE

At 1 January 2015 50,035

Repayments (25,595)

At 31 December 2015 24,440

At 31 December 2014 50,035

PROGRAMME RELATED INVESTMENTS COMPRISE:

Loan Total

2015 2014

£ £

Concessionary loans to clubs 24,440 50,035

Interest of either 4% or 5% is charged on the loans with annual repayments of capital and interest.

Amounts due within one year total £10,920 and the amounts due after one year total £13,520.

- 21 -

8. FIXED ASSET INVESTMENTS

Unlisted

securities

£

MARKET VALUE

At 1 January 2015 120,946

Revaluations 5,621

At 31 December 2015 126,567

HISTORICAL COST 112,000

The above investments are 1,943.31, 19,948.93 and 63,338.54 shares in 3 COIF Charities Investments

Funds

9. DEBTORS

2015 2014

£ £

Other debtors

Prepayments and accrued Income 603

610

376

75

1,213 451

10. CREDITORS:

AMOUNTS FALLING DUE WITHIN ONE YEAR

2015 2014

Other taxation and social security income £

1,107

£

-

Accruals and deferred income 1,440 1,638

2,547 1,638

- 22 -

11. EMPLOYEE REMUNERATION

2015 2014

£ £

Administrative Secretary Gross Pay 23,500 23,417

National Insurance Contributions 2,129 2,142

Total 25,629 25,559

2015 2014

£ £

Allocated to Five Club Competition 3,844 3,833

Included in Administrative Expenses 21,785 21,726

Total 25,629 25,559

- 23 -

12. STATEMENT OF FUNDS

Brought

Forward

Income Expenditure Transfers

in/out

Gains/

(Losses)

Carried

Forward

£ £ £ £ £ £

DESIGNATED

FUNDS

Virgo Awards 4,412 - (500) 235 - 4,147

Ivy Hawkes Awards - 1,983 (4,450) 2,467 - -

Edwin Boorman

Memorial Fund

2,000

-

-

-

-

2,000

6.412 1,983 (4,950) 2,702 - 6,147

GENERAL FUNDS

General Funds 207,728 28,393 (32,045) (2,702) 5,621 206,995

Property Revaluation

Reserve 45,667 - - - 13,750 59,417

253,395 28,393 (32,045) (2,702) 19,371 266,412

Total Unrestricted funds 259,807 30,376 (36,995) - 19,371 272,559

Total of funds 259,807 30,376 (36,995) - 19,371 272,559

SUMMARY OF FUNDS

Brought

Forward

Income

Expenditure

Transfers

in/out

Gains/

(Losses)

Carried

Forward

£ £ £ £ £ £

Designated funds 6,412 1,983 (4,950) 2,702 - 6,147

General funds 253,395 28,393 (32,045) (2,702) 19,371 266,412

259,807 30,376 (36,995) - 19,371 272,559

The revaluation reserve is represented by part of the tangible fixed assets, the designated funds are

represented by part of the cash at bank and the non-designated funds are represented by all the other assets

and liabilities of the association.

- 24 -

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted

funds

Restricted

funds

2015

£

2014

£

£ £

Fixed assets 219,003 - 219,003 225,325

Net current assets 53,556 - 53,556 34,482

Total 272,559 - 272,559 259,807

14. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW

FROM OPERATING ACTIVITIES

2015 2014

£ £

Net (expenditure)/income for the year (as per Statement of

financial activities) (998) 4,176

Adjustment for:

Depreciation charges 87 105

Gains on investments (5,621) (7,469)

Dividends, interest and rents from investments (8,380) (8,303)

Loss on the sale of fixed assets 11 144

Decrease in stocks 25,595 27,095

Increase in debtors (762) (81)

Increase in creditors 909 121

Net cash provided by operating activities 10,841 15,788

15. ANALYSIS OF CASH AND CASH EQUIVALENTS

2015 2014

£ £

Cash in hand 54,890 35,669

Total 54,890 35,669

16. RELATED PARTY TRANSACTIONS

There were no related party transactions in the year.

17. FIRST TIME ADOPTION OF FRS 102

The policies applied under the entity’s previous accounting framework are not materially

different to FRS 102 and have not impacted on the funds or the net movement in funds as

reported in the prior year.

- 25 -

SUMMARY OF ACCOUNTS FOR THE PAST FIVE YEARS

(2011 TO 2015 INCLUSIVE)

Details Year

2011 2012 2013 2014 2015

£ £ £ £ £

Income (other than investment

income)

16,771 19,946 21,587 22,177 21,996

Expenses - administration 24,063 25,497 30,349 26,718 29,145

Surplus (Deficit) (16,084) (6,008) 48,223 4,176 12,752

Capital Account - General fund 213,416 207,408 255,631 259,807 272,559

Loans outstanding at previous year

end

113,600 94,200 83,425 77,130 24,440

Loans advanced during the year 8,500 31,600 18,000 nil nil

Loans repaid during the year 27,900 42,375 24,295 27,095 25.595

Grants made during the year 10,973 14,273 8,455 7,055 7,850

Membership 415 512 558 556 458

NB. Please note that the period 2013 was a 13 month period, rather than a year, due to the change of

the end of the financial year from 31 November to 31 December.

GIFT AID DECLARATION

Name of Charity: KENT COUNTY PLAYING FIELDS ASSOCIATION, Cantium Lodge,

Terrace Road, Maidstone, Kent ME16 8HU. Telephone: 01622 753960.

E-mail: kcpfa@hotmail.co.uk

Details of Donor:

Title ………… Forenames………………………………Surname ……………………………………………

Address

……………………………………………………………………………………………………………..........

………………………………………………………………………………Post Code ….……………………

I would like the Charity to treat, as a Gift Aid Donation, the following:

the enclosed donation of £ …………….

the donation of £ …………… which I made on ……/……./……

all donations I make from the date of this declaration until I notify you otherwise

(delete as appropriate)

Signature ………………………………………… Date ………………………...

- 26 -

EXPLANATORY NOTES:

1. You may cancel this declaration at any time by notifying the Charity.

2. You must pay an amount of income tax and/or capital gains tax at least equal to the tax that the Charity

reclaims on your donations in the tax year (currently 25p for each £1 you give).

3. If in the future your circumstances change, and you no longer pay tax on your income and/or capital gains

tax equal to the tax that the Charity reclaims, you may cancel your declaration (see Note 1).

4. If you pay tax at the higher rate, you may claim further tax relief on your Self Assessment tax return

5. If you are unsure whether your donations qualify for Gift Aid tax relief, please contact the Charity, or ask

your local tax office for leaflet IR133 Gift Aid.

6. Please notify the Charity if you change your name or address.

DONATIONS UNDER THE NEW GIFT AID REGULATIONS

The Gift Aid Scheme has replaced the existing scheme under which monies were donated under a Deed of

Covenant. Existing Deeds of Covenant will continue until their expiry date but will be dealt with, for those

purposes, in the same way as donations under the new scheme. When Deeds of Covenant expire, donors will

be invited to make donations in accordance with the Declaration Form above.

You will see that you have various options on the form and you may select which option suits your particular

circumstances.

There is no minimum or maximum limit to the amount that you may give. All that is required is that you

must have paid an amount of tax, either income or capital gains, at least equal to the tax deducted from your

donations. This will allow donors to claim higher rate tax relief from donations against either income tax or

capital gains tax.

You may even submit a Gift Aid declaration by telephone or via the Internet without having to complete and

sign a paper declaration. You merely have to provide the information contained on the form opposite and the

Association will send you a written record of the declaration that you have made.

You are entitled to cancel a declaration at any time. In the case of an oral declaration, if you cancel the

declaration within 30 days of the written record being sent to you, the cancellation will be retrospective so

that it will be as if the declaration had never been made.

In addition to any donation made under the Gift Aid Scheme, individuals and companies will be able to

obtain tax relief for gifts of listed shares and securities made to the Association when calculating their

income or profits for tax purposes.

PAYROLL GIVING

Under the Payroll Giving Scheme, employees are able to authorise their employers to deduct charitable

donations from their pay before calculating Pay As You Earn tax. In this way, the employee automatically

obtains tax relief at his or her top rate of tax. If you have queries about making donations to the Association, please speak to the Secretary at Cantium

Lodge. If he is unable to solve your problem immediately, he will take the details and one of the

Association’s Officers will contact you when we have ascertained the answer from the appropriate authority.

- 27 -

KENT COUNTY PLAYING FIELDS ASSOCIATION MEMBERSHIP APPLICATION FORM

To: The Hon Treasurer, Kent County Playing Fields Association, Cantium Lodge, Terrace Road,

Maidstone, Kent ME16 8HU

To support the Playing Fields Movement, I have pleasure in enclosing a Subscription/ Benefactor

Membership fee of £………………

Name…………………………………………………………………………………………………...

Address………………………….……………………………………………………………………

………………………………………………………………………………………………………

RATES OF MINIMUM SUBSCRIPTION:

Annual: £

Individual 10

Sports Clubs and similar organisations 25

Borough and District Councils 52

Parish Councils -

Council Tax Base precept £1,000 to £2,000 10

Council tax base precept over £2,000 20

Benefactor Member:

Once only payment 1,000

Corporate Membership (per annum):

Commercial and industrial firms 75

BANKER’S ORDER

To ………………………………………………Bank plc Sort Code ……………………….

Address ……………………………………………………………………………………………......

..………………………………………………………………………………………………..

Please pay now to the account of the Kent County Playing Fields Association (Registered Charity

302907) at National Westminster Bank plc, 3 High Street, Maidstone, Kent ME14 1XU, (sort code

60-60-08, Account number 00039616), my/our subscription of £ ………………. and continue to

pay this amount without further application on 1st January each year until further notice.

Signature……………………………………Account No.....................................................................

Address………………………….…….................................................................................................

Date.......................................................................